Tax Benefits and Appraisals of Conservation Projects

This book provides an overview of issues involved with appraising conservation projects and the 2006 changes to the federal law affecting donations of conservation easements. You will become familiar with the different components of IRC §170(h), Forms 8282 and 8283, and will be able to explain a “qualified contribution” and “qualified donee.” You will learn the basic techniques appraisers use in putting a value on conservation easements.